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Freelancer taxes in Romania (2026)

A freelancer earning €60,000 a year in Romania keeps between 40,478 EUR and 48,038 EUR depending on the scheme — the best option is "Micro-enterprise SRL — 1% revenue tax + 16% dividend (2026)" at an effective burden of 19.9%. 3 schemes below, each computed from official rules.

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Tax schemes

PFA — self-employment in the real system (10% + CAS/CASS)

activeSole proprietor

What you pay

  • Health contribution (CASS 10%) — 10% of profit (min 2,430, max 29,160/year)
  • Pension contribution (CAS 25%) — fixed per year by annual profit: 0 up to 48,600; 12,150 up to 97,200; 24,300 above
  • Income tax 10% — 10% of profit

Eligibility

  • Activities: it-services, consulting, liberal-professions, most-independent-activities
  • Requires tax residency
  • Persoană Fizică Autorizată (PFA) taxed in the real system (sistem real) — net income = revenue minus documented deductible business expenses (Fiscal Code art. 68). This is the default freelancer route: no company, no employee required. Some activities can instead use a fixed income norm (normă de venit), not modeled here.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR20,120 EUR32.9%
60,000 EUR44,804 EUR25.3%
120,000 EUR98,804 EUR17.7%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

2026 minimum wage on 1 Jan = RON 4,050 (HG 1506/2024, held until 1 July 2026 when it rises to 4,325; contribution bases are pinned to the 1-January figure). CAS thresholds: 12 min wages = 48,600; 24 min wages = 97,200 → CAS = 25% of 48,600 or 97,200 (banded, not proportional). CASS = 10% of net income, floor 6 min wages (24,300 base → min 2,430), cap 72 min wages for independent activities in 2026 (base 291,600 → max 29,160). CAS and CASS are deductible from the income-tax base (Fiscal Code art. 68(4)). Engine ordering (CASS → CAS → income tax) reproduces the statutory bases within tolerance; CASS is computed on full net income before the CAS deduction. Fixed income-norm (normă de venit) regime, the 3% self-employment representation cases, and start-up specifics are not modeled.

Micro-enterprise SRL — 1% revenue tax + 16% dividend (2026)

activeCompany

What you pay

  • Micro-enterprise tax 1% (on revenue) — 1% of revenue
  • Health contribution on dividends (CASS) — fixed per year by annual profit: 0 up to 24,300; 2,430 up to 48,600; 4,860 up to 97,200; 9,720 above
  • Dividend tax 16% — 16% of profit

Eligibility

  • Revenue cap 100,000 EUR/year
  • Activities: it-services, consulting, most-activities
  • Requires tax residency
  • Microîntreprindere (SRL taxed on revenue at 1%). From 2026 the revenue cap fell from EUR 250,000 to EUR 100,000 (Law 141/2025) and the 3% band was eliminated — single 1% rate. Requires at least one employee and that the shareholder holds the micro regime at only one company. Consultancy/management revenue above 20% of total can disqualify. Modeled as the full chain to the owner's pocket.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR23,090 EUR23.0%
60,000 EUR48,038 EUR19.9%
120,000 EURover income cap—

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Models the core chain: 1% micro tax on revenue → distribute after-tax profit as dividends (16% from 2026, Law 141/2025) → banded CASS on dividends (2026 dividend CASS keeps the 6/12/24-minimum-wage bands: 0 / 2,430 / 4,860 / 9,720). NOT modeled: (1) the mandatory ≥1-employee salary cost — a real expense that lowers distributable profit and net (a solo owner usually draws that salary, changing the split); (2) VAT registration above RON ~300,000 turnover; (3) any deductible business expenses beyond the input. Because the employee cost is omitted, the effective burden here understates reality and is NOT directly comparable to the PFA real-system figure — treat as an optimistic bound.

Standard SRL — 16% profit tax + 16% dividend

activeCompany

What you pay

  • Corporate income tax 16% (on profit) — 16% of profit
  • Health contribution on dividends (CASS) — fixed per year by annual profit: 0 up to 24,300; 2,430 up to 48,600; 4,860 up to 97,200; 9,720 above
  • Dividend tax 16% — 16% of profit

Eligibility

  • Requires tax residency
  • Standard company (SRL) on the profit-tax regime — the fallback once revenue exceeds the EUR 100,000 micro cap or the micro conditions are not met. 16% corporate income tax on accounting profit, then 16% dividend tax to distribute to the owner. Baseline company route.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR19,310 EUR35.6%
60,000 EUR40,478 EUR32.5%
120,000 EUR82,814 EUR31.0%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Full chain to the owner's pocket assuming all after-tax profit is distributed as dividends. Combined effective corporate+dividend rate on distributed profit ≈ 29.4% (1 − 0.84 × 0.84), plus a small banded CASS. Not modeled: owner's salary alternative to dividends, VAT, and any CASS interaction with other personal income. Dividend CASS uses the 2026 6/12/24-minimum-wage bands.

Try your own numbers

Same engine, your income. For a cross-country comparison use the full calculator.

  1. 1 Micro-enterprise SRL — 1% revenue tax + 16% dividend (2026)
    48,038 EURnet/year
    19.9% burden
  2. 2 PFA — self-employment in the real system (10% + CAS/CASS)
    44,804 EURnet/year
    25.3% burden
  3. 3 Standard SRL — 16% profit tax + 16% dividend
    40,478 EURnet/year
    32.5% burden